214Rate of levies

1. A person registered under Part 17 of the Land Transport Act 1998 in respect of a motor vehicle must pay levies at an annual or other rate or rates prescribed in regulations made under this Act.

2. A person who holds a trade plate issued under section 262(3) of the Land Transport Act 1998 must pay levies at an annual or other rate or rates prescribed in regulations made under this Act.

3. A registered owner of a motor vehicle that is a moped or motorcycle must pay, in accordance with this Act and regulations made under it, the prescribed Motorcycle Safety levy.

4. Subsection (3) does not limit or affect subsection (1).

5. The levy payable under section 213(2)(c) is payable—

6. at the rate or rates per litre or other unit prescribed by regulations made under this Act; or
7. in the absence of regulations for the time being in force for the purpose of paragraph (a), at the rate of 5.08 cents per litre of motor spirit in respect of which excise duty or excise-equivalent duty is payable under the Customs and Excise Act 2018.

8. In this section and in section 213, a reference to excise duty or excise-equivalent duty being payable includes a reference to excise duty or excise-equivalent duty being payable except that the rate of duty is zero.

9. The levy must be paid to the New Zealand Customs Service—

10. by the person who would be liable to pay excise duty or excise-equivalent duty if any were payable; and
11. when any excise duty or excise-equivalent duty would be paid if any were payable.

12. The rate or rates of the levy prescribed by regulations made under this Act, and the rate prescribed by subsection (4)(b), are exclusive of goods and services tax.